Implementation of Taxpayer's Rights in accordance with Law Number 14 of 2002 concerning Tax Courts.
Execution of Taxpayer Rights in accordance with Law Number 5 of 2004 concerning Amendments to Law Number 14 of 1985 concerning the Supreme Court
Filing Tax Appeals, Tax Lawsuits, Reviewing Tax Cases, on the Results of Tax Examinations & Tax Investigations.
Implementation of Article 142 of Law - No. 40 Year 2007 on Limited Liability Company Implementation of Dissolution of the company by General Meeting of Shareholders to appoint a Liquidator Liquidation is the process of handling and settlement assets and liabilities of a company whose management is done by the receiver (if in the process of Bankruptcy Law) or liquidator (outside the scope of the Bankruptcy Law) which is the end of the settlement is used to repay debts from debtors to their creditors.
According to the formulation of Article 1 letter (b) of Law Number 3 of 1982 concerning Obligatory Registration of Companies, it is stated that: ,"A company is every business that runs every type of business that is permanent and continuous and that is renewed, and is domiciled in the territory of the Republic of Indonesia, for the purpose of obtaining profits". Based on the provisions of this article, in the company resolution there are 2 (two) basic elements, namely:
1) The form of a body consisting of organizations or business entities established, working and domiciled within the territory of the Republic of Indonesia. 2) Type of business consisting of activities in the financial sector (industry, trade, services, financing) is carried out by a continuous business entity to obtain profit in this matter, Article 1 number (1) of Law Number 8 of 1997 concerning Companies: " The company is any form of business that carries out permanent activities and continuously produces profit and / or profit, whether organized by individuals or business entities which combine legal entities other than legal entities, which are established and placed in the Republic of Indonesia ".
In the explanation of article 32 paragraph (1) PP Number 24 of 1997 stated that as long as it cannot be proven otherwise physical data and juridical data contained therein must be accepted as correct data. Furthermore, article 32 paragraph (2) PP Number 24 of 1997 states, in the event that a piece of land has been legally issued certificate on behalf of the person or legal entity who obtained the land in good faith and actually controls it, then other parties who feel they have rights to the land can no longer demand the implementation of the rights mentioned if within 5 (five) years of the issuance of the certificate, the objection is not submitted in writing to the certificate holder and the Head of the Land Office concerned or did not file a lawsuit to the Court regarding the control of the land or the issuance of the certificate.
Article 3 paragraph (1) of Law Number 40 Year 2007 concerning Limited Liability Companies ("UUPT") which reads in full: Shareholders of the Company are not personally responsible for the agreements made on behalf of the Company and are not responsible for losses of the Company exceeding shares which is owned. This advantage is given by the Company Law to shareholders as affirmed in Article 3 paragraph (1) of the Company Law. Although the shareholders are constructed as the owners of the Company, Article 3 paragraph (1) of the Company Law limits its responsibilities with the reference: the company's shareholders are not personally liable for the agreements made on behalf of the company or for losses suffered by the Company; risks borne by shareholders, only as much as the investment or not exceeding the shares owned by the Company; thus, in principle shareholders are not personally or individually responsible for the company's debts.
that harmonious, dynamic and fair industrial relations need to be realized optimally in accordance with the values of Pancasila; that in the era of industrialization, industrial relations disputes have become increasingly complex , so that institutions and mechanisms for the settlement of industrial relations disputes are fast, appropriate, fair, and inexpensive; that Act Number 22 of 1957 concerning Settlement of Labor Disputes and Act Number 12 of 1964 concerning Termination of Employment in Private Enterprises is no longer in accordance with the needs of the community; that based on the considerations as referred to in letters a, b, and c, it is necessary to stipulate a law governing Industrial Relations Dispute Settlement; In view of: Article 5 paragraph (1), Article 20, Article 24, Article 25, Article 27 paragraph (1) and paragraph (2), and Article 28 D paragraph (1) and paragraph (2) of the Constitution of the Republic of Indonesia 1945; Law Number 14 of 1970 concerning Basic Provisions for Judicial Power (Statute Book Number 74 of 1970, Supplement to Statute Book Number 2951) as amended by Law Number 35 of 1999 (Statute Book Number 147 of 1999, Supplement to Statute Book Number 3879); Law Number 14 of 1985 concerning the Supreme Court (Statute Book Number 73 of 1985, Supplement to Statute Book Number 3316); Law Number 2 of 1986 concerning General Courts (Statute Book Number 20 of 1986, Supplement to Statute Book Number 3327); Law Number 21 of 2000 concerning Trade Unions / Labor Unions (Statute Book Number 131 of 2000, Supplement to Statute Book Number 3989); Law Number 13 of 2003 concerning Manpower (State Gazette of 2003 Number 39; Supplement to State Gazette Number 4279);
In the case of loss to other parties committed by employees of a company in carrying out their duties, criminal charges can be carried out against the employee or the corporation or company. This is regulated in Article 15 of the Emergency Law Number 7 of 1955 concerning the Investigation, Prosecution and Judgment of Economic Crimes (" TPE Law "). According to the provisions of Article 15 of the TPE Law, which can be responsible for economic crimes committed by corporations or entities, namely: 1. Legal entities or corporations; 2. People who give orders or act as leaders of criminal acts; 3. Legal entities or corporations and people who give orders or act as leaders of criminal acts. In addition, Article 51 of the Criminal Law Act also explains the criminal liability which is generally referred to as the doctrine of vicarious liability: 1. Anyone who commits an act to carry out a position order given by the competent authority is not convicted. 2. Office orders without authority, do not cause the abolition of criminal acts, except if the one being ordered, in good faith thinks that the order is given with authority and its implementation is included in its work environment. Accordingly, if the said conduct: 1. Is carried out outside his authority (employee) and not in his position; and 2. Performed without orders from superiors. Then the employee can be sued personally both civil and criminal. However, ALL of these actions are carried out based on their duties and authority and based on orders from the employer, the company is responsible.
Basic Civil Law number 1 Article II of the transitional provisions of the 1945 Constitution. All existing State bodies and regulations are still in effect immediately before the new one is implemented according to this Constitution. 2. Government Regulation No. 2 of 1945. This government regulation confirms the enactment of article II of the transitional provisions of the 1945 Constitution. 3. Concerns of the Law number 5 of 1960 concerning Agraian law HISTORY OF FORM OF KUHPERDATA In 1814 the Netherlands began to compile the Civil Code or Civil Code of the Netherlands, based on the codification of Dutch law made by MR.JM KEMPER called ONTWERP KEMPER but unfortunately KEMPER died in 1824 before completing his duties and continued by NICOLAI who served as chairman of the Belgian High Court. The Dutch desire was realized on July 6, 1880 with the formation of two new codifications which took effect on October 1, 1838 due to a rebellion in Belgium namely: 1. 1. Burgerlijk Wetboek abbreviated as BW or the Book of the Civil Code of the Netherlands 2. Wetboek Van Koophandel abbreviated as WvK or known as the Law of Trade Law.
Government administration in this case is defined as the actions of officials or government bodies that have externally binding legal force based on testing the terms and conditions set out in the law or other legal products. The Government Administration Act regulates the relationship between government administrative bodies or officials and the community. In the relationship between government administrative bodies or officials and the community, it is very closely related to agencies or officials who carry out government affairs, as stated in Article 1 number 1 of Law Number 5 of 1986 concerning State Administrative Court (UU PERATUN) is an Agency or Officer State Administration. The State Administration Agency or Officer in carrying out government affairs, has the authority to issue a State Administration Decree. This State Administration Decree is related to the community in terms of public services. This AP Law regulates legal relations between governmental bodies or officials and the public in the area of public law. This law sets limits and rules that contain the obligations and rights of both parties (governmental administrative bodies or officials with the community). A claim against a violation of the provisions of this law can be submitted to the State Administrative Court with procedural law based on Law Number 5 of 1986 concerning State Administrative Court jo. Law Number 9 of 2004 concerning Amendment to Law Number 5 of 1986 concerning State Administrative Court jo. Law Number 51 of 2009 concerning Second Amendment to Law Number 5 of 1986 concerning State Administrative Court.